Cess on Construction of Building

[Bhairob Chandra Bor]

Dear Expert,

labour cess @ 1% on construction of building. Kindly confirm is it applicable on the cost of factory building also where factory is registered under the Factories Act? building is being constructed purely for factory as well of office of that factory. if yes kindly advice the section/clause also for our reference.

Kind Regards,

bcb

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Labour cess on construction: whether levy applies to factory buildings including offices affecting statutory compliance and chargeability. Whether labour cess on construction applies to a factory building registered under the Factories Act, including its office portion, and which statutory provision supports that applicability are queried; no conclusive answer or citation is provided in the text.